1. Home
  2. Browse Decisions
  3. F.2d
  4. 266 F.2d
  5. 266 F.2d 154 (1959)
 

SCOFIELD'S ESTATE v. C. I. R.

Nos. 13095-13103.

266 F.2d 154 (1959)

ESTATE of Levi T. SCOFIELD, Douglas F. Schofield, Trustee, Mary Jane Scofield Demmon (nee Mary Jane Scofield), Roy C. Demmon and Mary Scofield Demmon, Josephine Schofield Thompson, Edward W. Thompson and Josephine S. Thompson, Douglas F. Schofield Trust, Douglas F. Schofield, Trustee, Douglas F. Schofield and Mary D. Schofield, Schofield Building Land Trust, Douglas F. Schofield, Trustee, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Levi T. SCOFIELD, Douglas F. Schofield, Trustee, Respondent.

United States Court of Appeals Sixth Circuit.

April 3, 1959.

Attorney(s) appearing for the Case

Robert F. Lee, Cleveland, Ohio, Jamison, Ulrich, Hope, Johnson & Burt and Philip J. Wolf of Hahn, Loeser, Keough, Freedheim & Dean, Cleveland, Ohio, on the brief, for Estate of Levi T. Scofield, et al., appellants and cross-appellee.

Helen A. Buckley, Washington, D. C., Charles K. Rice, Lee A. Jackson and Harry Baum, Dept. of Justice, Washington, D. C., on the brief, for Com'r of Internal Revenue, respondent.

Before McALLISTER, Circuit Judge, and MATHES, District Judge.

McALLISTER, Circuit Judge.

Petitioners in these cases, consolidated on appeal from decisions of the Tax Court, are, with one exception, trustees and beneficiaries of trusts, who severally complain of the disallowance to a testamentary trust of loss deductions to which they claim to be entitled under Section 23(e) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 23(e) refusal of the Tax Court to allow certain trustee's fees as "back pay" within the meaning...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases